Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
High Court directed petitioner to file an appeal under the Finance Act, 1994 within fifteen days and ordered that if the appeal is filed within that period the appellate authority shall not raise limitation objection because a certified copy of the adjudication order was supplied; petitioner must file the certified copy with the Appellate Authority within seven days of receipt. Subject to statutory formalities (other than limitation), the appeal must be admitted and decided on merits; writ petition disposed of accordingly.
High Court directed petitioner to file an appeal under the Finance Act, 1994 within fifteen days and ordered that if the appeal is filed within that period the appellate authority shall not raise limitation objection because a certified copy of the adjudication order was supplied; petitioner must file the certified copy with the Appellate Authority within seven days of receipt. Subject to statutory formalities (other than limitation), the appeal must be admitted and decided on merits; writ petition disposed of accordingly.
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